REGISTERED CHARITY NUMBER.. 1185343
REPORT OFTHE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED30 SEPTEMBER 2024
FOR
THE BRITISH BEEKEEPERS, ASSOCIATION
Harrison BLalc & thycn LimilLd
Chart¢r¢d Ai¢(iuntsnts and Statutory Auditor
HighdoiTrn House
I I I 1iglido￿.-n Koad
Lcamingion Spa
Warwick%hire
CV)I Ix"r

THE BRITISH BEEKEEPERS, ASSOCIATION
CONTENTS OF THE FINANCIAL STATEMENTS
for the yeAr tnded JO September 2024
Page
Report of the Trusttts
Report of the Independent Auditors
8 to 10
Stgtement of FinAneial Activities
Balance Sheet
12
C*sh Flow Statement
Notes to the Cash Flow Statement
14
Notes to the Finantigl StAtementS
15 to 26
Detailed Statement of Finaneial Activities
27 to 28

THE BRITISH BEEKEEPERS, ASSOCIATION
REPORTOFTIIE TRLSTEES
for the year ended 30 September 2024
The Trustees prestni their report ￿'Ith ttit financial siaiemenis of the charit). tor the s'ear tnded 30 Septtmber 2024. The
Trusiccs lia%'c adoptld ihc provisions ol- ALLouniing and Rcponing by CharillCS.' SiaiLmini ot. RcLommcndcd Practicc
dpplicablc io charitics prLparing Ihiif aLLounis in acLordanLC ￿lih Ihc Fi￿ne1￿1 RLwrling Siandard applicablL in IhL UK
and Kepublic of Irelaiid11.'RS 1021 (effective l January ?0191.
OBJECTIVES AND ACTIVITIES
Objettives
Th¢ charitableobj¢ctii'¢s ofthe BBKA areto adTrancethe education ofihe public and b¢eke¢p¢r5 in thecraftof beek.eeping
and proiiiote the imponance of bees in ihe environnient.
The aitns in ac£ordanLe i*iih Ihe charivdble objeLtives ofihe BBKA are.-
to engage with and encourage potential b¢¢keepers
lo tacililate coiitinuous iDiproveMent in the staiidai'd of beekeeping husbandr).
io enslirt rtlei'ant intormaiion is available rhrough appropriate channels for iargei audiences.
Pag¢ I

THE BRITISH BEEKEEPERS, ASSOCIATION
REPORTOFTIIE TRLSTEES
for the year ended 30 September 2024
OBJECTIVES AND ACTIVITIES
Publie bellefit
ThL Ch￿113 s objLCtivc N%'ith rLgard 10 piiblic bLmLfii is MLI bN idu￿lIng IhL public atoul thc itnporiancc ofbcLS in ihc
enbii'oninent at iiational shom's, creatiiig priiittd and online materia15, promoting the ￿elfare of hone}, bee5 and the craft
of beekeeping. proi'iding a naiional online strTrict for sivarin colleciion. and supporting proje£is educate aboui and to
dLlcnd againsi IhL in1.￿1ve Asian Hornci, VLspa I'Llulina. ThL anniid Spring Convcntiort IS Wortdcrlul public bcnclit
as it is Op-n 10 all. non-bcckccpcrs. nLW bcckccpcrs and csiablishLd Ettkccpcrs- noi jusi BBKA mcmbLYS and this S'LaT
included a 5e55ion for youngsters.
BBKA mcmbLrs ha￿L bccn insirumLntal in raising awarLnLSS olihc importancc of incrLasing thi divLYsilN Ot'culiivaicd
and N%'ild plants Ihat are suiiable for encouraging pollin&iors in gei)eral ai)d honey bees ii) parlicular dnd Ihe BBKA
sup￿rts and funds rel¢i'ant research projects. I'he aiin to promote public aM'aren¢ss in wa}'s that will enable pollinators
to tlii'ii't and w'ill result in an increase in the diversit! ot plant5 111 tlie ￿lder environrnent- ultimately leading to greater
stcuriTh tor inuch ot'Briiish-groM'n twd.
.1 he iILIKA's charitable objective5 haTre ken diligenilN pursued bTr your iloard iwith ne￿ printed and downloadable
eduLaiional mattrials. Slippontd by sLhool N'isiis and iargtied COLirsts tor members. Your Board will siri%'e to ensiire Ihest
aciii'iliLS grow in IhL luliirc. alwa￿9 dLsignLd 10 tllLLI IhL Charilv's objLClii'cs 10 promoic IhL E￿IlLy husbandry ol'hortcy
bees ML d Ihe cLTrnlinuuus impruvernenl in the Lraft of beekeeping.
In terms Ot'praciical actions. Ihe BBKA has..
continLicd 10 n)11 out thc Apiary &. Education Projeci ￿'Ith morL school groups aitcnding Ihc nLlI, tacilitics ai BBKA HQ
pr()¥rarnme that LC)lltinue% til be i¥ell reLeiNed by all the 4Lliix)l ¥r()ui)% that liave attended
emplo}'&l a School Liaison Otficer lo turthei. tlie ii'ork ot-Lltacoii schools
added neiw Jnalerials to the store of proinotlollal equipment and banners. available too for use bj Area Associaiiolls to
hLlp cngagc and Lducaic IhL gLmLral piiblic
pr()diiLed a Friends uf the HuneN' Bee new%lelter f()r 4Lhc)ul% tu eng£t¥e with Lhildien
provided 8ll eIt￿rOnIC ￿ersiOn ot Bees iii ihe C'urriculum tree of charge
atttnded Bee Health Advisory Forum meetings to represent ihe i'ieii's of the BBKA membership and the wider
eommLinilK' Ot'bcckccpcrs
re1'ie￿'ed Ihe Risk RegigteT and the aclioiis needed 10 Tllltigaie risks
cornmiiied additional resource5 Illto publicity aix)ut the iiivasive. iioii-iiatibe Asian I lorneL Vespa ￿t]utina. to encourage
aiTramiess among Ilie Eetieral public
niinued to link wilh the Naiional Bee Unit INBUI 10 provide an eiTeLlive service ihrough OUT Asian Homet Teams 10
veTify li)11()ii up %ightin¥% Iit'the A%iJn H()niet
maintained the.45iaii I lornet week as a major media and prornolional event M'ith a talk froin Andrew Durham and Nigel
Sernmeiice
cinploicd an OuircaLh workLY (or Lngaging %%'ith rLlaiLd ￿0¢i￿lIOnS and ouisidL organisations al￿ul Asian Homct.
h(In¢y qualit￿ and (?th¢r beeketping lopi¢s.
Co-opted experts 10 join ihe LRBKA Asian Ilornet Committee to help d•'elop effective strategies and actions designed
10 proiLYi honci ￿"t5 nd ihc crall ol'bLckL*ping
aiiLndcd PollinaiorAdvisot), Group IP.4SGI mcciings 10 promoic IhL rolc ot'honLJ bccsandihc rolcot'BBKA rLgisiLrcd
metnher ￿ekeeper%
repreS￿led tlie BLIKA by atttiiding niajor public events Outdoor Lxpos at theNLC.. liaine l.air at Blenheiin Palace and
Ihc HL*lordshirL Coun1}, Shoii". 10 l￿￿tate and ingagL Ihc public on all asp-yis ol-bLLkLLping
rLated an inNLntoiy ol-loanablL maLLrials IOT assoLiaiions 10 liirihcr incrcasc cngagcmLnt ivith Ihc piiblic
Lredteli w()rkin¥ ¥ri)iip l() did cutntnl1ni￿1i()n hetm'een the Bi)ard ()f Tni%tees and EX￿ B()￿(1
probided lanoiherl verv sucCe￿ful Ihree-day BBL4 Spring C'.onvelltion complete wilh over IDO educational activities
and an exLelleni irade show.
Lelebi"dted the lioth Anniver%dry uf the fuundin¥ ()f the BBKA ivith the Lurd-Lieiilenknt of ShmpshiTe. Mrs Anna
Turner planting a Ir¢e at HartKr Adarn8 duriiig the BBKA Spi'ing C(?ni'eiition
tuiidiiig rhe associations and braiiches io plant trees to celebrare ihe annil'ersary
producing colltciablt BBK.4 branded rorcelain anniversary inugs aiid lionev ￿ls. These included the promotion of
BBKA'S Chariiable objeLlives.
offered BBKA Jnniier%iUy hive l()()l% ￿N￿lab]e at the BBKA 8priiig C()nvenLI()ii tree lo all attendee%
conrinued ihe dei'elopmeni of an online leaming resource thai higs huge poteniial io suprM)rt associaiions and individuals
in adi'ancing their beekeeping skills including materials designed to assisi ivith the Hone), Bee Healih assessment
Pag¢ 2

THE BRITISH BEEKEEPERS, ASSOCIATION
REPORTOFTIIE TRLSTEES
for the year ended 30 September 2024
OBJECTIVES AND ACTIVITIES
proi i￿L￿ nc¥¥ ii'aining anLI maiLfi2i Is 10 assisi thosc airning 10 achicNc a ccrtilicaic in MiLros¢op)' or io pass th¥ Gcncral
Hiisbandr), Ad￿anCL￿ Husbandrv assLssmcnis
ci'eattd nem. training matei'ials on the 1¢￿'ning plaiform5 to enable a550ciations to run theii. ow'n courses in I lono. Llee
Ilealth and Lieneral I Iiisbandry
rundLd Ihc training ol'addilional BasiL Asscssors 10 hLlp incicasc ihc opportunilics for all BBKA mcmbLYS to iakL Ihc
Basic asscssmcni
funded profe55ional vidwgrapli) to develop n¢ii' traiiiing Inaterials i¥ith additional funding for a conteiit produc¢T
proi'ided a series ot-educaiional tbtning ialks on £oom. streamtd to You l ube and available tor all to watcli.
dcNclopLd and Cxiindcd IhL Lapabilitics ot. IhL LR2 mLmbcrship daiab8sc and providc fr¥c acccss to CR2 10 mLMnbcr
Area.45suLidiiong and their branLhe5
conliiiu&l to ￿'ork with Area Associations to encourage free t70￿ of views and feedback on all aspects of the BLIKA in
particular.. Lxani Board, I￿LIng at asse55nients aiid qualificatioiis
ensLired Lost-efttclibe public liabiliti, insLiranLe continlies to bt available 10 members through close liaison ￿1th Bet
In%uranLe
conlinu&l to pro￿ld¢ Inonthlv issues of L411KA Ne￿$ lo all Inembers ei'en in the face of challenging budget constraints
tmplol'ed a neil, social mLdia manager to tnhanct ihe Str￿let proi'ided 10 members and the publiL across a range of
gocial mcdia plaiforms wilh timLI) conicni rcsuliing in incrcascd ILN'LIS ol'inicraLtion
iiiipr(TrNed LILuTruniabilit). CU51-elTeLlivene%% Éind M￿age[ne￿I Ihroughuiit Ihe BBKA
contiiiued to fund a number of honey bee related academic reseaTcli prograrnilles that offv demonstrable beiiefit to tlie
undersianding of ihe craft
'l-he BIIKA's General Manager Leigli Sidaii'av. leads all the 13BKA's operatioiis aiid created an etTicienl. professioiial
ii'orking environinenl. Work includes all the duiies inTrolved in running a significant national organisaiion from personnel
manÉlgcmLmt 10 bLidgLI Lonirol and piiblic rLprcscrtiation. Thc HQ tLÉwn providcs Lsscniial SLlPPOrt lor all IhL BBKA'S
dL*iN'ilies I wuuld like tu thank all the fuT their dediLation and h￿d wi)rk.
While the Trusttes meet in person in January at Stoneleigh. Ihe majorii! ot'the Board ot'Trustees and Committee meetings
eoniinLIL io bL" hcld ila Zoom rLdLicing IhL TrusiLxs' cosis and tra￿LI timL. This rolic). is part ot'vour Board's eommiimLnt
10 reducing COSLS while retnaining fully effectiNe.
Eveii as Ihe Board ot. Trusiees made the mosi ot-online meeting facilities. Trustees w'ere able to meet many memkrs at
Ihe BBKA Spring Conleniion. The Conveniion is managed and produLed b), Ihe Spring Coni'ention Commitiee, under
the talented ￿ld Ll)nimitled leader%hip ()f JIiyLe Ni.%hel ￿ld your B()￿d all the 8pi.ing C()Iii'eiition C()nirnitLee
meirbers for their outstanding contributions to making this vear's coni'ention trernendousl) ¢njoyable, producliwe and
succtsst'ul.
Th¢ Board of Tru5t¢es, th¢ Corntnittees and workTng groups
all of thetn ￿0]unta
ontinue to with Area
Associaiions to develop the Itarning platfonn tor discussion of educatioiial issues buildiiio on tlie successes lasi >ear. As
Ihc commLinilv dclclops, Arca AssoLiations Mill ￿. ablc 10 sharL somc ol'ihc cxccllcni programmcs IhLJ hai'L alicadv
ercalL￿ and support caLh oihcr in producing ncw rLlcvani maiLrial particularl! tor ￿￿kLepcYS in thLir tirsi tii'c vuars of
heekeeping.
In conclusion, I M'ould liki io ollcr particular Ihanks and good ￿'IshcS tor ihL tUlLirc io all IhosL Ihai arl stcpping dom'n
from IhLif TOIL% ai thL BBKA. Naturall), I would also likL to thank all thL Trustccs. CommiLILL mcmbLrs. ￿'01"kirtg group
vulunleer% aiid dll who 5uP￿TI the BBKA fi)r their h￿d w()rk Ili15 endbling the BBKA tu tn()ve f()ri¥￿d i¥ith
confidence.
Pag¢ 3

THE BRITISH BEEKEEPERS, ASSOCIATION
REPORTOFTIIE TRLSTEES
for the year ended 30 September 2024
FINANCIAL REVIEII,
Financial position
TIIC iwo principal lunciions ot cvcry charil! arL 10 Lnsurc ihai ihc organisaiion is run striLtly in accordance ¥Yith IhL siaiLd
chdritablL objLYIii'L% dnd thai it is mdnagcd ￿'ith linancial prudLncL. WL dLal hcrL wilh IhL Sicond of IhosL arcas.
-j.he accounts for the year ended 30 September 2024 Sho￿ a surplus of £22.?2611023 deticit of £18.6721.
WL had budgcicd tor a dLticii ot. £67.259. Comparcd io budgci - Income was up £82.780 mainl}, as rcsuli ot. our
iiivestmeiits (both iiicoiiie and capital) ¢xc¢eding the budg¢t figure by £59.879. Cl¢arl>' the r¢walua¢ion of our ini.¢stiii¢nt5
at the tiid ot-tlie Vear iieeds io be shown on our statement ot activities account but I would liighlighi that this is a non cas11
movcmLni. Thc oihLY incomc hLading thai ahLad ot. budgLi ivas ihc donations ot. £25,366 wc rcccii'Ld tor Asian
Homet- we hdd noi budgeted for this lasi year.
Oveiall expfflditure was doii-.n b). £6.705. Lxpeiiditure oli donatlolls and fuiidraising. exams and niembership iiicome
ii'ere dO￿,n on Budgei. This is masked slighil}, bv ihe unbudgered expenditure ot. £21,809 on Asian Homet alihough as
Iredd). rnenlii)ned we hdve reLeiN'ed £25,366 1)f d()ndticin4 this.
li remains difticuli io budget forward ￿1th a great degree ot'ac£urac> and we ha￿t set a deficit blidget ot'£47,478. a tigure
Ihai is morL Ihan LovcrLd by our rLSLYVCS.
Our unrestricted reser￿¢5 as at 30 September 2024 are £1.354.625 12023- £1.329.7401. We accordingly meet our r¢serve5
licy.
We are keen til tnove aw￿ from 4etting deficit budget% and the relatively Ini)dest incre&%e in meMbe￿hIP %uh%Lription%
ing propN)sed should resolve this in the future.
WL will kcLP thL amouni invLStcd in E%'Llyn Parincrs undci" rcviLW and ifwc fccl condilions arc righi WL maj slighilv
ItlLre￿e UUT inNe%tmenls ti) ensure thdt get ci ¥uud Teliim i)n ()ui Inonie%.
Diane Beck has managed the tinances with her nomial contidence so l M'ould like to thank her tor thai.
The finances of ihe BBKA retnain in a Slrong position ￿'hICh will enable il 10 restx)nd swiftly 10 Lhanging evenls as
required.
Rtsev4'es polity
The Biiard ()l-Tru%tees' p()licv abjectiNe 1% lo niaint￿n unTe%lricted re8erve% ihal ￿ equal lo %ix month% running Lo%1% ()f
tli¢ cliarity. aiid also 5ufticient to coi'er prO￿ls1On$ tor the ebeiilual cost of r¢placing tlie National Lle¢k¢epiNg C'.entr¢
biiilding in 2098 and fiinding ot'sirattgic initiatives to tiiltil the Lharitj's key obje￿￿￿eS. Tht Ch￿'ll> meets its Reserves
PoliLli in full ai IhL momcrtl.
FUTURE PLANS
As in IhL pfLVIOUS liLar WL continLlC io IniLSI in and providc morc c￿UL￿71lonal matLYialsonlin¥ and io Loniinuc to cvalLiai
and rccommLnd rcscarch projL*is ￿hICh arL worthN ot'supp)ri b! thc BBKA.
We are aware that our spend on Asian I lomet Inatters may increase in tuture years. "lthis is difticult to budget tor but we
haNL hLalihv rL￿rI.e5 so will bc ablc to rcspond as ncccss8ri'.
Diie to a M'eak TOI)f we not dhle tu pldLe S()1￿ un the ruof uf the offiLe su the planned Ldpilal %pend uf £30,OL
did not occur.
STRLICTURE, GOVERNANCE AND MANAGEMENT
The Lhariii. is conirollcd bv lis goN'erning documeni. and the legal siaius of ihe British Beeketr¢rs Association is a
Chariiable Iticorroraied organi￿110n IC'IOI. This means thai ihe BBKA may legallN own a55ets (including prorertvl and
emplo), personnel in ils own righi, raiher Ihan Ihe Trusiees being responsible under la￿,. This Lhange was elleLlive Irtim
l 2020.
Pag¢ 4

THE BRITISH BEEKEEPERS, ASSOCIATION
REPORTOFTIIE TRLSTEES
for the year ended 30 September 2024
STRLICTURE, GOI'ERNANCE AIYD MANAGEMENT
Orgini511tionil 5trueture
ThL Lhatil) s govirning documLni is ils Consiilulion. lis mLmbcrship compiisLS Arca Associaiions. SpLcialisi MctnbLr
Associations and Indi￿ idua15. An Annual Delegates, Meeting IADMI rel'le￿S its activities, provides policN diirction
Ihrough proposiiions aiid Cle￿5 Its-l'rustees. including its President.
Thc charity is goi'cmcd by a maximum of Iwclvc Trusiccs and a PrLsidcni who arc clccicd b), Ihc Annual Dclcgates,
Meeting in lanuar). each v¢ar and who resign in rotation.
Thc charitj currLntlv ¥mplovs knih lull iimL and pan timL siaft.. Thcrc is an annual appraisal sNsicm OVCr￿ bN a Human
Resources CoiiirnilLee whiLh is chaired b). a Trusiee. Pay inLreases are linked 10 Ihe appTaisal sygieTn OT ￿ changes in
'ork methods or roles.
Induttion trAining of new Trustees
Inf()i-niiiliiin atM)Ut the i-i)le 15 pr()N'idEd li) pr()speLrtive Tru%tee%. N￿5. Ti-u%tee% reLeiN'e dppn)priale di)LumenlJlii)n
r¢leTrant Iraiiiing. .1 he nem. I ru5tees are inducted in Januaiw ￿hen the roles, responsibilities and the charit>"s objects and
licies are explailled and discussed.
Risk mathagtmetht
The charity does not beliei'e there air currently any sigiiificaiit tinancial risk's to its contiiiuance.
REFERENCE AND ADMINISTii4TIVE DETAILS
Rtgistcred Charity number
1185343
Prithtipal Address
The Naliundl Beekeepin¥ Centre
National Arpricultural Centre
StonLlcigh Park
StonLlcigh
WarwiLkshiie
CV8 2L(i
Pag¢ 5

THE BRITISH BEEKEEPERS, ASSOCIATION
REPORTOFTIIE TRLSTEES
for the year ended 30 September 2024
Patron
Thc Mastcr, Thc Il'orsliiptul Compan) of Cliandlcrs
Ji[nin￿ DohLrlv
Trustees
A Roivbcrr) IPrcsidLnil ItLrm cndLd 13.1.20241
S C BarnLS (Prcsidcnil
D E 1)rink-￿.atcr (Cliairl
C. L Mctietligan Ivice Chairl
M Hunicr
J l Nisbel
J Mediwell
J D I Itndrie IleNn eiidtd 13.1.20241
J Morgan Ittmi ended 13.1.20241
C T Chdpnidn-Ddive IdPPI)inted 13.1.2(J241
W l N¢￿SOn lappoinied 13.1.20241
R A Oliber lappoinied 13.1.20241
P Rogcrs lapwiniLd 13.1.20241
A D Ri1￿,￿e (ap￿I￿led 13.1.20241
C Il'hyatt lapwiiited 13.1.20241
J K Colemaii Irebigned 28.6.20241
OFFJCERS AND NON VOTING ArtENDEESAT BOARD OF TRUSTEE MEETINGS
Leigh sida￿".aY
AnrtL PikL
tieneral Secreta
BBKA Ncws Ediior
-4uditors
Harrison BLalc & Owcn Limiicd
Charlered ALLounianlS and Siatulory Audiior
li￿doN'11 I louse
I l Higlidown Road
Lean)ingion Spa
WdTI*ILk%hire
C.V31 IXI.
B*nkers
Santander
63-65 "lkne Parade
LL￿ning10n Spa
WarwickshirL
CV32 4BD
Investment Advisers
EN'LI￿￿ ParinLrs Invcstsncni Managcmcni LimilLd
45 Ci￿￿h￿ street
Londoll
EC2V 7BG
Pag¢ 6

THE BRITISH BEEKEEPERS, ASSOCIATION
REPORTOFTIIE TRLSTEES
for the year ended 30 September 2024
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The Trusiees are rtswnsible for preparino ihe Rtwrt of the Truste￿ and the fiiiancial st￿tImentS in accordance with
appliLablL law and Unit¥d Kingdom AcLouniing Standards (unilL￿ Kingdom Gcncrnllj ALLCPtcd ALLouniing PraciicLI.
he laiw applicable to charities iii Liigland and Wales, the CharitiesAcl 2011. C liai'ity (Accounts and K¢portsl Kegulat1O115
2008 and the proi'isions ot. the trust deed rtquire5 Ihe l-nislees to prepare tinancial sraiements tor each financial }'ear
%'hiLh giic a IruL and lair i'll￿, ol. IhL SlalL ol. allairs of Ihc charit), and of Ihc incoming rcsourLLS and applicaiion of
rcsourcLS. including IhL inLomc and cxpcnditurc. ot. Ihc charity tor thai pcriod. In prLparing IhosL tinancial siaicmLmts,
the Truste£s ar¢ required to
sclcct suitablc 8LLOLiniing policics and IhLn appl) ihcm consisicnilw;
obseri'e Ihe Tneihods and prinLiples in Ihe ChariL) SLateTnenl ol. ReLomrnended PraLlice ISORPI..
make judgements and estimate5 that are reasonable and prudent.,
state i4."hetlier applicable accounting standards have been tollowed. subject to ali) material departures disclosed and
explained in ihe tinancial siaiemenis.,
preP￿-e the fIn￿LIa1 %talement% i)n the gi)Iti¥ LXlllLem ba%i% unle%% it i% inappr()priale ti) pre%utne thdt the Lh￿ilY will
continue iii busiN¢ss.
ThL Trustccg arL fLswnsiblL for kccping propLr accounting rcLords %vhich disclosL iviih rcasonablc accuTacy ai any limc
Ihe finJnLial pÉ)%ilii)n uf Ihe lharit￿ til enable Ihem il) en%ure Ihat Ihe fin￿e1￿1 Slaternenl% UTrtnpl}' i%'ith the Ch￿Illeg
Act 2011. the C'.liai'it>' (Accouiils and [1¢￿rts} Regulations 2008 and tlie pro￿ls1o1)S of the trust deed. They are al
responsible torsafeguardingtheasseisofihe LharitTr and heiiLe for iaking reabonable steps torihe prevention and dthection
ot'traud and oihLY irrcgularilics.
Approi'ed b! order ot-lhe Board of I rustees on Saturda! I l Jaiiuary •025 aiid Signed on its belialt'b>':
D Drinkwatcr- Trusicc
Pag¢ 7

REPORT OF THE INDEPENDENT AUDITORSTO THETRUSTEES OF
THE BRITISH BEEKEEPERS, ASSOCIATION
Opinion
We hai'e audiled Ihe findnLial stlL lenient% i)r The Brilish Beekeepei-5' AssoLlalii)n (the 'Lh￿l1),I fur Ihe ￿e￿- ended
30 September 2024 i4-hich COlMPTise the qtateiiient ot- Financial Actii'ities. the Ralance Sheet. tlie Cash Flow Stateinent
and notes 10 ihe tinanlial siaieinenis. inLluding a suininarj. of signiticani accouniing wliLies. The fiiianlial reporting
tramL¥workihai lias t￿"n applicd in Ihcir preparation is applicablc la￿. and Unli￿1 Kingdom AcLouniing Siandardsluniicd
Kingdom GLnLrall> AcciPILd Accounting PrydCtILLI.
In our opit)ion ihe financial stsiementS'.
givc a IruL and fair VILW ol'thc $11É IL ol'thi charily's allairs as 2)130 scp1cm￿"r 2024 and ol'ils inc4)ming rcsouTCCS and
application of rcsourcLS. (OT Ihc ycar thcn cndcd..
ha￿¢ been properly prepar¢d in accordance ii'ith Lliiited Kingdorn G¢nerally Accepted Accountiiig Practice; and
lia￿¢ been prepared in accordaiice with the requiremeiits of the c.harities Act 2011.
B#sis for opinio
We conducted our audit in accordance with Iniernational Standards on Auditing ILIKI IISAS IUKII and applicable law.
Our responsibilities uiider those 51aNdards are fuithtr described in tlie Auditol's. respoiisibilities for the audit ot. Ilie
tinancial siaitmenis seciion ot"OLir re￿ri. Wt are independent of the charip. in accordanct with the eihical requirements
that ￿-e relevdnl til l)Ul diidit lif Ihe fin￿iLli11 %ldtetnent4 in the IJK. inLliiding th¥ Fin￿LIa1 Repi)rling Cc)utiLiI'% EihiLdl
Standard. and we hai'e fulfilled our other etliical responsibilities in accordance ￿1th tlie5e requireinents. We beliei'e that
Ihe audit tvidence ￿e hal'e obiained is suftilielli and appropriaie to provide a basis tor our opinion.
Conclu510rt$ rtl#tirtg to going cothcertt
Iii auditiiig tli¢ financial stat¢ment5. M'e liavt coiicluded that tlie Trustees, use of the going conc¢Tn ba515 of accouiiting iii
Ihe preparation ot-the finaiicial siatements Is appropriate.
Ba￿ed ()n the work ive have perf()rtned, we have niit identified maleTial unLYTtaintie4 relating til event% i)r L()nditicin%
tliaL indibiduall}' oi. collectibel!.. maN cast sigiiificanl doubi on the charity's ability to contiiiue as a going concerii tor a
period ot-ai le851 lThelve months from when the tinancial siateinents are auihorised for issue.
Oiii i-triPL)n4ibilitie% and the Te￿P(￿n￿1hilitie% ()f the TTu%lees with Te%peLt ti) ¥c)ing LtsnLem deSLTibed in the relevdnt
sections of this report.
Other informatio
The TrusiLLg arL fLsponsible for Ihe other ii)fortnation. The oiher inltirmation Lompriseg the informaiiort inLluded in the
Annual Report, other than the financial statements aiid our Rewrt ot-the Indepeiident Audiiors thereon.
Oiiiopinion on the fin£nLial siaiemenis does not cover Ihe oiher infom)alion and. except 10 Ihe exieni oiherwise expliLiilv
lated in i)ur rep()rl. I4-e d() iiot expre%8 f()nn ()t a%%urJnLe L()nLIu%i()ii thereon.
In conneciion wilh oiir audit ot'iht tinancial siaiemenis. oui. resronsibiliiv is io read the oiher intormaiion and. in doing
80. LonsidLr i%hLihLr Ihc oihLY infomiaiion is maiLri&ll)' inconsislLni wilh the linanLial siaicmLnis or OLir knowlLdgc
i)btained in the audit oi. oth¢rwis¢ app¢ars lo be [nal¢riall￿ mi58tal¢d. If w¢ id¢ntify su¢h niaterial iiiconsislenLleS 1)r
apparent mattrial In155iatemenls. ￿e are rtqiiired to deterixine ￿￿ether tliis gil'es rise to a material Irisstateinent in the
inancial siatimcnis IhL1nScl￿is. Il.. bascd on Ihc ￿'0[k havc pcrformcd. wc conLludc ihai Ihcrc is a maicrial
missiaiLmLni ol-lhis other information. wc arL requirL￿ to rcpori thai faci. Il'-L haic nothing 10 rcwri in Ihis rcgard.
Matters on which we are required to report by exeeption
WL hai'L noihing to rcpori in rLSPLCI ol. IhL lollowing maiicrs WhLy￿ ihc ChariiiLs IAttfjunts and Rcrortsl RcgLilaiions
2008 requirLS to rLPOrt 10 )ou il-. in our opinioi)-.
the inf()rrnaliun ¥ii'en in the R¥￿TI uf the Tru%lees is inLUnS15tent in any indteiidl TespeLI with the fi￿￿Lia1 %ldtetnent5".
or
sutlicient accouniing records have noi been ktpi., or
the finiinLldl Sldtetnenl% nL)l in dgreement with the dLLI)iuiling reLÉ)rd% ietumg,. or
we liai'¢ iiot r¢¢¢ii'ed all the infonnation an(1 ¢xplanat10115 T¢qUiTe for our audit.
Pag¢ 8

REPORT OF THE INDEPENDENT AUDITORSTO THETRUSTEES OF
THE BRITISH BEEKEEPERS, ASSOCIATION
Rtsponsibilities of trustees
As explaiiied more fullv iii the Statemeiit of Trustees, Re5wiiisibilities. the Trusiees are responsible tor ihe PTeparatioii ot
Ihe financial staieintnis 11,hiLh giN'e a iriie and tair i'itw, and for such iiittmal conirol as ihe Trusiees dtiermine is
nLx¥ssar> 10 cnablL diL pr¥paration ol-linancial siaicmlnis Ihat arc tr¢¥ trom maiLrial misstaiLm¥ni. wlicthlr duL 10 Iraud
OT crror.
In preparing the tinancial statemenis. the I rustees are responsible for a55essing the charit>"s ability. to continue as a going
concLrn. disclosin& as applicablc. maticrs rLlaicd 10 going conccm and using thL going concLm basis ofaccounting LinlLSS
Ihc Irusiccs Liihcr iniLnd 10 liiiuidatc IhL Lhariiy or 10 ccasc orcraiions, or havc no rcalisiic alicrnaiivc bui to do so.
Our responsibilities for the audit of the finaneial statements
WL halc bLLn aproiniLd as audiiors undcr SLciion 144 0l.ihL Chariiics Aci 2011 and rcport in accordancc with IhL Act
Televkni TegulatiLTrns tnade or having ellecL IhereundeT.
Ourobjectives are to obtain I'easoiiable assurance aL￿Ut1￿17ethCr the financial statenients as a ii.-hole art free from rnaterial
missiaieineni, ￿hether dlie to fraud or error. and io issue a Report ot'ihe Tndependeni Audiiors Ihat incllidtt Olir opinion.
Rea%i)ndble d55uranLe 1% d high lewel lif i144ufdnLe. bill 15 ll()t d ¥ll￿￿nte￿ that an audit L()ndiiLled in dLLI)i-ddnLe M'ith ISA
IUKI will always detect a material illissrat¢ineDt wlieii it e%i5ts. Mi5slatements cali arise troin fraud or error and are
considered material it.. individlialls or in rht aggregait. Ihev could reasonablv bt expected to influence ihe economic
dLYisions of uscrs tskcn on IhL basis of IhLSL finanLial siaicmLnts.
The exteiit to ￿'hICh our procedure5 ar¢ capable of detectiiig irregularitie5. including fraud is detailed below..
Thc audit proccss inLludLS an assLssmcnt ot. Ihc cniity's risk cni ironmcni. Ihrough Lnquiry of and discussion with
managetnent, inLluding &￿￿e%￿lnent lif Jny ke) lam'% regulati()ii% willi i*liiLh the LC)mpany rnu4t L()Inpl> in the
ordinarv course of its business.
Additionally. thc ovcrall risks ol irregular Iransaciions OCLurring arc ￿S￿ssed following our obsci'vaiions and
Lunfirtnalic)n uf the de4ign itnplemenlatii)n i)f tnand¥eiiient'% L()ntTi)l%. Whil%1 we dre tnindful i)f these ri%k%. tsiir dudit
focus is geared iowards the risk of material missthiement in the financial sthtements as a ￿,hole.
As siich, OLir proccdurcs cannoi guaranicc thai 811 Irans8Clions havc bccn t'Lilly compliani with all rclcvant laNs5 and
Tegulations, inuluding Ihose regulaiioiig relaiiiig 10 Iraud. as OUT PN)eedures are noi desigiied 10 deteLI all ingtdllLes of non-
coinpliaiice. Llv definition, the risk of our detectioii ot noii-cornpliaiice is greater where compliaiice with a law. or
regulation is removed trom Ihe ei'eiits and Iransactions reflecied iii the financial staiements. Tht risk. is also greater
regarding irregularilies diie 10 fTaud rather Ihan error, as fraud involves intertlional conLealmeni, fO￿ery. collusion,
)mi&sii)n i)r Iiii%repre8entatioii.
A t'linher dtscripiion of ow. responsibilities for Ihe aiidii of the tinancial siaiemenis is located on the Financial Reporting
CounLil's wcbsilc at %%ww.frc.org.IilJaudiiorsrcsponsibilitlLS. Thi4 dcsLripiion forms parl ofoiir RLpori ofthc Indcpcndcnt
Auditors.
Pag¢ 9

REPORT OF THE INDEPENDENT AUDITORSTO THETRUSTEES OF
THE BRITISH BEEKEEPERS, ASSOCIATION
Ust of report
This retM)rt is iiiade 501ely to the cliarity's Trustee5. as a iM)dy. iii aco)rdaiic¢ with Part 4 ot-the ('.harit1¢5 (Account5 and
Reports) Regulations ?008. Our audit work has been undertaken so Ihat we Inighi slate lo the chariiN"s Trustees ihose
maiiLfs WL arc rLNuircd io siatc 10 thum in an auditors, rcport and for no oihcr purposc. To Ihc I'ullcsi ¥xicni PLYmiticd b>
law, WL do noi aCCiPI or aSSillnL fLsponsibilil)' 10 ￿VOrtL oihir than IhL charitv and thL Lharily's TrtislLiS as a bod>. for
our audit work. for this reporL oi. for the opinions wt have formed.
I larrison Btale & ow￿ Limited
Chartcrcd Accounianis and Siatuior), Audiior
Highdoivn House
I I I lighdown Koad
Leamington Spa
Warwickshire
CV31 IXT
Date..
Page 10

THE BRITISH BEEKEEPERS, ASSOCIATION
STATEMENT OF FITrIANCIAL ACTIVITIES
for the year ended 30 September 2024
2024
Total
funds
2023
Total
tunds
Unrestricted
tunds
Resiricted
tunds
NoiLS
INCOME AND E￿DoWMENTS FROM
Donaiions and legacits
69,870
69070
72.734
Ch*ritable *divities
Meiiib¢rship and 5ub5CI'iPtions
Uthtr charitable actii'iiies
635,1)47
290,634
638,179
268.188
291J,634
Iniesirnenl illLome
35,295
35,295
16,241
Total
1,030046
1,030,846
995.342
EXPENDITURE OIY
Raising I'unds
17,408
17,408
14.990
Charitsble activities
OihLr chariiablL aciivilies
1,028,756
6,240
1,034,996
1,001.372
Total
1,046,164
6,240
1.016.362
Net 8ain5 on inv¢sttn¢nt5
2.348
ET INCOMEIIEXPENDITUREI
28,466
3,5811
16,2401
3,581
22,226
118,6721
Transfers bettTr'een funds
Net movement in fund5
24,885
12,659)
22,226
118.672)
RECONCILIATION OF FUINDS
Tutal fund% br()ught fÉ)rwdrd
l J29,740
2,659
lJ32 J99
1,351,071
TOTAL FUNDS CARRIED FORWARD
1,354,625
1,354,625
1,332.399
CONTINIIING OPERATIONS
All incoine and expenditure has arisen trom continuing actibities.
The nutes f()riii parl i)f these fIn￿LIa1 stateiiientg
Page 11

THE BRITISH BEEKEEPERS, ASSOCIATION
BALANCE SIIEET
30 September 2024
2024
Total
funds
2023
Total
tunds
Unrestricted
tunds
Resiricted
tunds
NoiLS
FI.XED ASSETS
302238
555,496
302,238
555,496
343.210
495,242
Inicsimcnis
12
857,734
857.734
838.452
CURRENT ASSETS
13
14
16,066
71,673
475.810
Debtors
Lash at bank and in hand
58,508
490,486
58508
494,067
3,581
561,452
3,581
565,033
563.549
CREDITORS
Atni)unts falling du¢ within on¢ }'¢ar
164,5611
13,5811
168,142)
169.002}
NET CURRENT ASSETS
496
496
493,947
TOTAL ASSETS LESS CURRENT
LIABILITIES
,354,625
,354,625
1.332,399
ET ASSETS
354 625
1332.399
FUNDS
Unrestricted funds
Re%triLted flind%
1,354,625
1,329,740
2,659
TOTAL FUNDS
,354,625
.332.399
ThL linancial SlalLmcnis i%'crL approlcd by Ihc Board ol'Trusiccs and auihoiisLd for issuc on Saiurday I Iih January 2025
and IN'¢r¢ signed on its behalf by..
D Drinkiiater- Trusiee
The nutes f()riii parl i)f these fIn￿LIa1 stateiiientg
Page 12

THE BRITISH BEEKEEPERS, ASSOCIATION
C,ISII FLOW. STATEMENT
for the year ended 30 September 2024
2024
2023
Notts
Cash flows from oper*ting #divities
Lash generated frorn operatio[15
2.612
15.804
N¢t ¢&sh provided by operating atylivities
2,612
15.8a4
Cash flows from investing #ttivitits
PurLha4e c)f tsn¥ihle fixed a%4el%
Purcliase of tixed asset inbestments
InicrLSi re£ciicd
13,ISO
116.5001
35,295
14.6941
1200.0011
16.241
Net cash proi'ided b>'llu5ed inl iiivesting activitie5
15,645
188.454
Chinge in tllsh cash equivalents in
the reportillg period
Cash and cash equivalents at the
beginning of the reiTrorting period
18,257
1172.650}
475,8111
648,46U
Cash and cash equivalent5 at th¢ end of
the reporting period
494,067
475,810
The nutes f()riii parl i)f these fIn￿LIa1 stateiiientg
Page 13

THE BRITISH BEEKEEPERS, ASSOCIATION
NOTES TO TIIE C'ASII FLOW sTATE￿IE￿IT
for the year ended 30 September 2024
REC.ONCILTATION OF NET INCOMEIIEXPENDITUREI TO NET CASH FLOW FROM
OPERATING ACTIVITIES
2024
2023
Net illeomellexpenrfiture} for the reporting period las per the
ststtment of Financial Aetivitiesl
Adjustments for:
Deprcciaiion Lhargcs
Gaiii oli ini'estm¢nts
Loss on disposal ot'tixed assets
IntLrcst rcLCl￿L
Los5 on disposal ofunlisied iniesiments
Decrease in stocks
Decreasellincrtasel iii debtors
IDecreaseVincrease in credirors
22,226
118.6721
42,400
143.7841
1,722
135,2951
Jo
3,608
43.773
12,3481
2.514
116,241}
712
1,460
Iyet eash provided by operations
2,612
15.804
ANALYSIS OF CHANGES IN NET FUNDS
At 1.10.23
Cash tlow
At 30.9.24
Net rash
Cash at bank and in hand
475 810
494 067
475,810
18,257
494,067
Tot*1
475,810
18.257
494,067
The nutes f()riii parl i)f these fIn￿LIa1 stateiiientg
Page 14

THE BRITISH BEEKEEPERS, ASSOCIATION
NOTES TO TIIE FITrIANCIALSTATEMENTS
for the year ended 30 September 2024
ACCOUNTING POLICIES
BASIS of prepAring the finAntiAI stAtemtnts
ThL linanLial slatimLnlS ol. thL chdrit). which is a public ￿.nLrIt cniily undcr FRS 102, havi EL"cn p[Lp&fL￿ in
accordance iwith the Charities SORP 11.'K% 1021 'Accouiiting and Ke￿rtIng bN Charitle5'. Statement of
Recoininended Praciice applicable 10 charities preparing t]ieir accounts in accordancew'iih the Financial RtpKirting
Siandard applicablL in ihc UK and RLpubliL ol'lrcland IFRS 1021 ILIILLliNc l JÉillU1É ry 20191,, Financial Riwrling
Siandard 102 'Thc FinanLial Rcporting SiandaTd applicablc in IhL LIK and Rcpublic ot. IrLland' and IhL Chariiics
Act 2011. Tlie financial statemeiits hai'e beeii prepar¢d under the historical c05t coni'entioii. iiith th¢ exception of
inNestm¢iits which are included ai market value. as nioditied b) the reTraluatioii ot-certain ￿5￿s.
Going ton¢er
At the tirne ot-approving the financial sratements the I rustees have a reasonable expectation that the Charity has
adequate Irsources lo continue in opei'atioiial existence for tlie foreseeable tuture.'I'lius. tlie'l-ruskes coiilinue to
adopt tht going concem basis ot'accouniing in preparing iht tinancial staieinenis.
'I'h¢ financial stateinents liai'e been prepared on a going concern basis as tliere are no Inaterial uncertaiiities about
the charity's abili1> 10 continlie its operations.
Signifitxnt actountirtg judgtmethts estimatts
The charity niak-es estimates and as5UlllPt10115 conceriiiiig the futUTe. The T¢sulting accounting estirnales M-ill. by
detinition. seldom equal the related aLiual rtsults. TTriere are no estimates and absuinpiions ihai hai'e a signifiLatit
risk of causing a matLrial adjustmcnt 10 Ihc carThing amounts ol- asscts and liabilitics 14'iihin ihc ncxi financial
Ineome
All incomL is rccogniscd in Ihc SiatcmLmt ol'Financial Aciivilics onLC ihc ch￿-11}, has cniitlLmLni io IhL funds, it
is pri)bable thdl the inLOtne V¥ill be TeLeived the dtni)Iitil be [ne￿ured reliably.
Expenditure
Liabilitics arL rLYogniscd as cxpcndiiurc as soon as IhLYc is a Icgal or c0nsirucii￿C obligaiion eommiiiing ihc
charily 10 thdi expLmdilure. il is probable thai a Ir£nsfer Jf eLOllOTlliC benelils will be requiTed iii getilernenl and
the ainouiit ot-lhe obligaiion can be measured rtliabli.. Lxpenditure is accouiited tor oil ali accruals basis and has
beeli classitied under headings Iliai aggregate all cost relattd io ihe category. Where costs cannot be direcil
atlribuied 10 particular headings Ihe), hale been allocaied io aciivilies on a basis Lonsisteni wilh Ihe use of
re4()urce%.
TAngible fixeil Assets
DcprcLiaiion is proNidcd ai Ihc (ollowing annual raics in ordLY to WTIIL oiTcach assci ovcr lis csiimatcd ilSLful lilL.
Leasehold pror¢rty
Short icrm improvLmcnis
Trophics
Sh()Iv equipment
l.urniture & fittings
CompuiLY cquipmLni
over the lease terin
Siraight linL 0￿¢r 10 )'LMrs
not proiidcd
traight line ()TreT 3 ￿edr
Straight line oi'er 4 }'ears
Siraight linL OVLY 4 )'¥ars
Invt5tment5
Fixed asset ini'estnients al'e shoiwn oli the balaiice sheet at their tair value. Lisied iiibestments are valued at their
mid markti valiie as ai rhe balance st]eei dale. An}, changes in tair value art recognised in Ihe Sratemenr of
FIn￿LIa1 ALli%'ities in the peri()d in ivhiLh thej £rise.
Stocks
Siock'5 are i'alued ai the lower of cos1 and nei realisable value. after making due all0￿,an¢t for obsolete and slow.
moving iiems.
Pag¢ 15
ontinued...

THE BRITISH BEEKEEPERS, ASSOCIATION
NOTES TO TIIE FINANCIALSTATEMENTS- eontinued
for the year ended 30 September 2024
ACCOUNTING POLICIES- continued
TAxAtion
ThL Brilish BLLkicpcrs' AssoLidiion is rLgislLYcd wilh IhL Charity Commission and undcr IhL provision ofscLtion
505 of the Inconie and Corwration l &xes Act 1988 15 exempt from liabilitw to thatioii.
Fund attounting
unrcsiriclL￿ lunds can bc uscd in acLordancL Ivlth Ihc charitablL Objecti￿Ls ai Ihc discrLtion ot'ihL Trusiccs.
Restricted tunds can only be used for particular restricted purposes ￿'1th1n the objects of the charity. Restrictions
arisc whLn sp-citicd bi. Ihc donor or whLn funds ar￿ fdiscd tor P8nlLLilar rcstricicd purposcs.
l.urther explanation of the naiure and purpose of each fund is included in the notes to the financial staieillents.
Hire purchase leAsing commitments
Renldls paid under i)perdting le&%e% Lh;wged i() the Ststetnent c)f Fin￿lI￿[ ALtivitie% i)n d %traight line b&si%
oi'er tli¢ period of tlie lease.
Ptnsion tOSts and tsthtr ptsst-retiremtnt benefits
The Lharit), ()perates a Liefined Li)ntribuli()n pen%ion scheii)e. CuniTibuliuns pal'able to Ihe Lharilj's pension
scherne are charged to the Statemeiit of Fiiiaiicial Acti￿.itIeS in the pei'iod to which tliey relate.
Financial instruments
L(￿an￿ and bL)rr()ii'iii¥% are initially reLogni%ed at the tran%aLticin price including tran￿cti1)ll L()%t%. 8uh%equenil>,
the). are ￿t￿￿red al amorlised cost using the eftective interest l'ate niethod. less impaii'nieiil.
DL"biors [￿d LI'L￿ll0rS wilh no siaicd inicl'L￿l raic and rcLCjI'ablc or payablL wiihin onL >cai' arc rccordcd ai
tr￿%￿llion priLe. An￿. l()sse5 drisin¥ fwrn itnpairinent reLognised in the Sidtetnent uf FIn￿lIa1 ALtivities.
DONATIONS AND LEGACIES
2024
2023
Gitl aid
Apiary & Education Cenire tuiid
Research fund
2,294
14,108
6,627
21,475
25,366
2,516
5.354
16.569
48.295
Asian I lornet tund
69,870
II%VESTMENT ITrICOME
2024
2023
Tnt¢r¢st r¢c¢ivabl¢
Pag¢ 16
ontinued...

THE BRITISH BEEKEEPERS, ASSOCIATION
NOTES TO TIIE FINIINCIAL STATEMENTS- eontinued
for the year ended 30 September 2024
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Mcmbcrship
Othlr
chariLable
aciivities
Total
activitie5
subsci'iptions
actii'itie5
Capiiaiion Irom mcmbLr AssoLiaiions
Indiiidiial mcmbLrship SLibsLfipiions
Gift Aid tax recoverv
Sprino Convention
Examinaiions Board
BBKA News Adiertising and other
publications
Odier
Education and Husbandry
SpeLldli%t tnember%
575,953
51,030
7.018
575,953
51,030
7.018
89,157
59,732
582,396
48,129
6,644
69,256
56.507
89,157
59,732
97,7511
2,373
41,622
97,750
2,373
41.622
1,046
97J37
2,541
42547
I,oio
1,046
290,634
925,681
906,367
IL41SING FUNDS
Other trAding Activities
2024
2023
Openiiig st(Ick
PurLhases
Closing stock
16,066
13,800
12,4581
16.778
14.278
16.0661
17,408
14.1)90
CHARITABLE ACTIVITIES COSTS
Support
costslsee
note 71
Direci
Losts
Toials
Other charitahle activitie%
665,518
369,478
1034996
SIIPPORT COSTS
Goi'¥rnancc
(hher
Other charitable activities
330,697
38,781
J69,478
Pag¢ 17
ontinued...

THE BRITISH BEEKEEPERS, ASSOCIATION
NOTES TO TIIE FINIINCIAL STATEMENTS- eontinued
for the year ended 30 September 2024
SUPPORT COSTS- continued
Sup￿rt Losis. inLludcd in Ihc ab)%'c. arc as tollows..
Other
2024
OihLr
chariiablc
2023
Toial
Siaft'costs
SoLial seLurily
Pensions
Reiil. tacilities & other costs
Posiage and siaiionerv
PN)fe4%i()ndl fee%
Depreciation ot tangible fixed assets
199,838
14,751
3,218
59,023
7,354
4,113
42,41JO
20S,031
15,834
3,61J7
54.688
10,116
5,498
43,773
330 697
338,547
Governance cost5
2024
Oihcr
Lhariiablc
2023
Toial
Audiiors, retnuneraiion
Tnsurancc
Execiitive & LOtnniitte¢ ￿lI￿ltIeS
Standiiig oi'dei's and governance
Accounianc>' tees
ProliilLoss on sale ofiangible f a
7,214
6,J05
19,663
2.619
1,258
1,722
5,400
5,960
11,936
3,390
1,210
2,514
38,781
30,410
TRUSTEES, REMUNEIL4TION AND BENEFITS
There w'ere no 'l"rustee5' reinuneration or other b¢n¢fits for the }'ear elided 30 Sept¢mber 2024 nor for the >'ear
ended 30 Stptember 2023.
Trustees, expenses
Reimbursement of expenses io Triisiees and otyicers of ihe charity. paid or acciued during the financial year. ￿a8
fulluThs'.
2024
21J23
Board of Tru5tets' txptnsts
John I lendrie
Mark Hiinitr
1.425
587
1,140
t¢phen B￿n¢5
Diane Drinkwater
Suzanne Btnntit
Anne R(?ii'h¢rr!
Joyce Niskt
3,751
469
2.761
363
5?3
2,)) I
987
Pag¢ 18
ontinued...

THE BRITISH BEEKEEPERS, ASSOCIATION
NOTES TO TIIE FINIINCIAL STATEMENTS- eontinued
for the year ended 30 September 2024
TRUSTEES, REMUNERATION AND BENEFITS-contiMued
Board of Trustees, txptnses- eontinued
Julie loleman
Llart McLiettigan
Jani Med￿'Ll1
Jcnnilir Morgan
Richard Oliver
Jot Widdicornbt
Phillip Rogers
Alan Rowse
Luke Illhvatt
629
544
297
441
716
130
760
264
213
920
797
950
Attendees (not Trustees)
LLigh Sidai%'a)'
Nick). Catnpbell
GLnLral ManagLr
Ekdtn Bu￿a SeLrei(try
328
1.037
278
1,470
13,293
12.218
F.xp¢iis¢s claiin5 co￿tIrd reirnburs¢tn¢nt of trav¢llin& accorntnodation. tnea15, POStag¢ and ￿lephOne call5.
Clairnanls rnay be memlv5 of niore on¢ wniinittee andlor sliare transport.
Examinations Board expenses
2024
2023
John Hendrie
Aline Riiwberrv
Jennifer Miir¥an
1,304
5.837
620
300
40
1.344
6.757
STAFF COSTS
2024
2023
199038
205.031
15.834
3.607
Social Securit￿ costs
Other pension costs
3,218
217
224.472
The average monthl>. number of einplo)'ees during the year was as follows..
2024
2023
Head Office staff
Pag¢ 19
ontinued...

THE BRITISH BEEKEEPERS, ASSOCIATION
NOTES TO TIIE FINIINCIAL STATEMENTS- eontinued
for the year ended 30 September 2024
STAFF COSTS- rontinued
No cmplovccs rcccivcil cmolumcnis in cKccss o1-£60,000.
io.
COMPAIL4TIVES FOR THE STATEMENT OF FINANCIALACTIVITIES
Unrestricted
runds
Restricted
unds
ToLg1
lunds
INCOME AND b.NDOWMENTS FROM
72.734
72,734
Chxrit#blt xttivitits
Membership aiid subscriptions
Other charitable ￿tIvItIeS
638,179
268,188
638,179
268.188
Inve4ttnent inLI)me
16.241
16.241
TotAI
995,342
995,342
EXPEi%DITURE ON
Rai%ing tiinds
14.990
14,990
Charitable activities
Oiher ehariiable activities
997.517
3.855
1.001.372
Total
.012,507
3,855
1.016.362
Net gains on investments
2.348
2.348
NET INCOMEIIEXPENDITUREI
114,817}
13,8551
118,67?)
RECONCILIATION OF FUNDS
'I"otal fund5 brought forii.ard
1.344.557
6.514
TOTAL FUNDS CARRIED FORWARD
1329 740
1332 399
Pag¢ 20
ontinued...

THE BRITISH BEEKEEPERS, ASSOCIATION
NOTES TO TIIE FINIINCIAL STATEMENTS- eontinued
for the year ended 30 September 2024
TANGIBLE FIXED ASSETS
Short
Icrm
improvcmLmts
Lcasehold
propcrtN'
TrophiLs
COST
Ai l Ociobcr 2023
Addiiions
Disposa15
172,127
320,472
19
191
AI 30 SepteM￿r 2024
172,127
316,965
DEPRECIATION
Ai l Ociobcr 2023
Charg¢ foT }ear
Eliininated on disposal
38,J55
1.789
122,335
31,671
1,804}
AI 30 SepteM￿r 2024
40,144
152,202
NET BOOK VALUE
At 30 SepteM￿r 2024
131,983
164,763
At 30 Seplemkr 2023
133.772
198.137
19
Slioiv
eqLiipmcni
Coinpuier
quipm¥ni
& titiings
Totals
COST
At l October 2023
Addiiions
Disposals
6,277
3,150
6,854
36,346
542,095
3.150
AI 30 Sepiember 2024
9,427
6,854
36,346
541.719
DEPRECIATION
Ai l Ociober 2023
ChargL lor l'iar
Eliminated oil disposal
6,276
1,051
2,254
1,820
29,665
6,069
19&885
42,400
1,8041
AI 30 SepiemL*T 2024
7J27
4,074
35,734
239,481
IYET BOOK IIALUE
AI 30 SLpIL'mbEr 2024
2,100
2,780
612
302,238
AI 30 ScpiCm￿r 2023
4.600
6.681
343.210
Tangible fixed are primarily u%ed in the inanagernenl and adrnini.8trJtinii nf the CliJrit}' rather than fordirect
charitable tKliNities.
Pag¢21
ontinued...

THE BRITISH BEEKEEPERS, ASSOCIATION
NOTES TO TIIE FINIINCIAL STATEMENTS- eontinued
for the year ended 30 September 2024
12.
FIXED ASSET INVESTMENTS
Listed
invLsim¥nis
Unlisied
invLsim¥nis
Totals
MIIRKET VALIIE
Ai l Ociober 2023
Addiiions
Disposals
R¢￿'alUatiOnS
495,212
16,500
30
495342
16,500
1301
1301
AI 30 SepteM￿r 2024
555,496
555,496
NET BOOK VALUE
AI 30 scp1Lm￿r 2024
555,496
555,496
AI 30 Scpicmtcr 2023
495,212
30
495.242
There were Th) invesiinent assets outside the LIK.
Cosi or valuaiion di 30 SLpicmbLr 2024 is rLpfLSLntcd bv..
Listed
investments
VJliiotion in 2024
555,496
13.
STOCKS
2024
?023
Sto¢k5
16.066
14.
DEBTORS: AI¥IOUNTS FALLING DUE WITHITrI ONE Tr'EAR
2024
2023
'I'rade debtors
VAT
11,679
4,982
41,847
7,688
50.868
Prepaymenis and accrued income
71.673
Pag¢ 22
ontinued...

THE BRITISH BEEKEEPERS, ASSOCIATION
NOTES TO TIIE FINIINCIAL STATEMENTS- eontinued
for the year ended 30 September 2024
15.
CREDITORS: AMOUNTS FALLING DUEWITHIN ONEYEAR
2024
2023
TradL crcdiiors
Social Security and other taxes
Other creditors
Dclctrcd inLomL in adiance
AccrLicd cxpcnscs
19,963
4.964
1,168
26,770
15,277
6.502
4,909
23.400
33.280
68,142
69.602
InLluded within LrediloTh 1% a baianLe tcilalling £26,77a12023 - £23.4001 relating lo deferred incotne. The LhJrity
d¢f¢r5 income r¢latiiig to subsuiptioiis wid ¢xaininalion fe¢5 paid in advance.
Ralance a5 at l Ociober 2023
AmoLinis rclLasLd io inLomL dLiring Ihe )'car
AmoLinis dctcrrcd during Ihu >'L
23.400
123.4001
26.770
t3alanc¢ as at 30 September 2U24
26.77U
16.
LEASING AGREEMENTS
Minimurn lease pa}'rnents uiider non-cancellable opeTating leases fall due as folloM's.'
2024
2023
Withiii oli¢ >'ear
Bel￿'tell one aiid five >'ears
In rni?re five ye
2,339
2,-7.19
80,573
82.208
88,911
91.491
17.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
b￿￿ten
tunds
At
1.10.23
At
30.9.24
Unrestricted funds
General tund
Stoneleigh dilapidations
EdiiLdlion and Hiisbandry,
J I lopkins legao. tiiiid
Apiary & Lducation Ceiitre
934,351
126,150
24,757
128,317
16,065
39,351
19,0811
5,500
964,621
131,750
30,857
IlJS,733
121,664
6,100
122.584
1,329.740
28,466
13,581
1,354,625
Restricted funds
IMYB l.und
2,659
16,140
3,581
TOTAL FUNDS
,332J99
22,226
lJ54,625
Pag¢ 23
ontinued...

THE BRITISH BEEKEEPERS, ASSOCIATION
NOTES TO TIIE FINIINCIAL STATEMENTS- eontinued
for the year ended 30 September 2024
17.
MOVEMENT IN FUNDS- continued
N¥1 moi'crn¥ni in funds, includcd in thc atovc arc as lollows..
Kesoui'ces
ex￿nded
Gaiiis and
losses
Movemeiit
in funds
resources
Unrestricted funds
General tund
Lducation and I Iusbandry
J Hopkins LcgaLy t'Lind
Apidry & Education Cenlre
975,116
41,621
1979.549
{35,5211
122,58S
43,784
6,100
122,5841
5,599
14,108
1,030,846
11,046,164)
43,784
28,466
Restricted funds
TMYB Fund
16,2401
16,2401
TOTAL FUNDS
1030.846
1.052 404
Compgr*tives for movemtnt in funds
Net
Inoi'ement
in tunds
'I"ransfers
beiwten
tund
Ai
1.10.22
At
30.9.23
Unrestricted funds
Otiitral tund
SionLILigh dilapidations
EduLatii)n HU￿b￿ldr}.
J Hopkins l.¢gac}' fund
Apiar). & Education C'tntre
928.094
120,750
26,081
11,757
15.5001
i,500
934.351
126.2iO
24.757
128.317
116.065
11,3241
122.6941
2.5561
..144.i57
114,8171
1.329.740
Restrieted funds
IMYB Fund
6,514
13,8551
2,659
TOTAL FUNDS
18.6721
.332.399
Pag¢ 24
ontinued...

THE BRITISH BEEKEEPERS, ASSOCIATION
NOTES TO TIIE FINANCIALSTATEMENTS- eontinued
for the year ended 30 September 2024
17.
MOVEMENT IN FUNDS- continued
Comparativc nct movLmcni in tunds, included in it]c abovc arc ￿ folloi%'s.'
Kesoui'ces
ex￿nded
Gaiiis and
losses
Movemeiit
in funds
resources
Unrestricted funds
General tund
Lducation and I Iusbandry
J Hopkins LcgaLy t'Lind
Apidry & Education Cenlre
947.440
42.546
1938.0.11 I
143.8701
{22.6951
2.348
1,757
11.3241
122,6941
2.ii6
5,355
995.342
11,012.5071
2.348
114.8171
Restricted funds
TMYB Fund
13,8551
13,Si51
TOTAL FUNDS
995.342
.016.3621
2.348
1 8.672
General fund
This fund represents free reserves to ￿ used b}, Ihe Lharily as it sees fil.
Stoneleigh dilapidations
Thcgc amounis havc bLcn dLsignatLd by the Trustces to Lovcr Ihc cosis of cxiling IhL IcasL on thc SionclLigh
prop¢rtie5.
EdutAtion and Husbxndry fund
The arnounts included 14'ithiii the F.ducation and Husbaiidrv fund are Inonies rectived ¢0 fuiiher tlie charitable
objeciiTres 10 expaiid ihe understanding of bees and beekeeping atid support education in schocTrls ￿'￿ere specitied.
J Hopkins Legacy fund
The ajnouiits included liere represent a large donation made to the organisatioii which have been iiii'ested in the
deTrelopmeni of Ihe.4piary & Educaiion Centre ai Sioneleigh. the coslsot'￿hleh will be depreciated O￿tr 10 years.
Apiary & Education Centre
Thc amounts included in this tiind rclaic 10 monics rccLivcd io suprorl Ihc ongoing c4)SlS ot. Ihc Apiary &
Educali()n C¢ntre al gt(intleigh.
Restrieted IMTr'B
Thi% fund inLlude% dmc)unt% d()nated i() enable.junior ￿ekeeper% ts) attend the Inlemdti()iial Meetin¥ of Y()ung
Betket￿rs.
Pag¢ 25
ontinued...

THE BRITISH BEEKEEPERS, ASSOCIATION
NOTES TO TIIE FINIINCIAL STATEMENTS- eontinued
for the year ended 30 September 2024
18.
RELATED PARTI. DISCLOSURES
Thc Board ot. Triisiccs is considurcd io ￿ Ihc conirolling partv duc 10 its ability to intlucnLc Ilic opcrations and
straiLgic diTcLlion ofihL ch8fiii. Thc LOM￿M￿lI0n of Ihisc individuals is disclostd in IhL noiLS 10 Ihc finanLial
statements.
Page 26

THE BRITISH BEEKEEPERS, ASSOCIATION
DETAILED STATEMENT OF FINANC'IALACTIVITIES
for the year ended 30 September 2024
2024
2023
INCOME AND EINDOWMENTS
Donations and legaei£s
tiifi aid
Apiar> & Educaiion CcnirL lund
RcsLarch tund
General doiiation5
Asiaii I lornet fund
2,294
14,108
6,627
21,475
2.516
5.354
16.i69
48.295
69.870
72.734
Investment ineome
Iiit¢resl r¢¢eivalil¢
35,295
16.241
Charitable activities
Capitaiion tccs Irom MLm￿"r AssoLiations
Individual [n￿nher%hiP %uh8LYiptii)n
Gift Aid t&x reco￿try
Spring Coni'ention
Examinations Board
BBKA New5 AdN'erti%ing uthei puhliualion
Other
Lducation and I lusbaiidry
Sp-xialisi mLmbcrs
582,396
48.129
6.644
69.?56
56.507
97.337
2.541
42.547
1,010
51,030
7.018
89,157
59,732
97,750
2.373
41,622
1,046
906.367
Total inroming resources
1,030.846
99i.342
EXPENDITURE
Other trading aetivities
Opening siock
PuTLhases
Closiiig stock
16,066
13,800
16,778
14,278
16.0661
17,408
14,990
Charitable activities
Spring con￿LAtion
Shows
BRKA N¢ivs
ENamination Board
Mctnbci"s' insuranLC
PubliLlty. promotion & mcmbcrs Tcgistraiion
ApiaTh and E(IuLatioii
Insurance- buildingloffice
Fundraising cosis
C￿rI¢d flir1¥￿d
81,976
14,434
324.126
66,619
8.810
-114.272
69.037
7.863
68.266
7.911
8.781
595
5)2.154
9J40
51,622
8.509
10,85S
2,285
573,703
This pa¥e di)es nul foTtn part of the stLllutur> fJnknLial statements
Page 27

THE BRITISH BEEKEEPERS, ASSOCIATION
DETAILED STATEMENT OF FINANC'IALACTIVITIES
for the year ended 30 September 2024
2024
2023
CharitAble activities
BroLiÈht torward
Educaiion and Husbdndrv
Researcli projects
573,703
24,808
38,958
6,240
21,809
552,154
32,749
43.657
3.1¢55
IMYB
Asian HornLi lund
665,518
632.41%
Support Costs
Other
Statycosis
Social security
Pen%i()n.4
Rent. facilities & other costs
Posiagc and staiionLrs
Pr()fes%i()nal fee
Depreciation of tangible fixed a55ets
199,838
14,751
3.218
205.031
15.834
3.607
54.688
4.113
42,4011
5.498
330,697
338,i47
Governance costs
Aiidiiors, remuneraiion
7,214
6,305
19,663
2,619
1,258
5.400
5,960
11.936
3.390
1.210
2.i14
n%uranLe
F.xecutiiie & cotnmittee acliTritie5
Standing orders and gO￿trnan¢t
Accouiiianc>' tees
Pn)fiULoss on sdle ufLtngible fixed asseis
38,781
30.410
l otal resources expended
1052 404
1016.362
Net expellditure before gains Ios5e5
{21,558
121,0201
Realised recognised gains and losses
tiainOllossesl on tixcd assei ins'esrmen
43,784
2.348
et incomellexpenditure
22,226
18.6721
This pa¥e di)es nul foTtn part of the stLllutur> fJnknLial statements
Page 28